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Guidance

Inheritance Tax or Capital Gains Tax exemption: Countryside Stewardship

Find out which Countryside Stewardship options and capital items are available on land that is conditionally exempt from Inheritance Tax.

Updates to this page

From:
Rural Payments Agency, Department for Environment, Food & Rural Affairs, Forestry Commission and Natural England
Published:
14 March 2016
Last updated:
23 March 2023
Show all updates

  1. FY3: Squirrel traps and maintenance has been added to 1. Always eligible list.

  2. Following sentence removed 'Please contact the Rural Payments Agency before applying for an item that requires checking' as this does not apply. Option WD5 moved from 'Never eligible' to 'needs checking'.

  3. Addition of a table for options/capital items which are eligible if the linked option/capital item is eligible. 13 options added to Always Eligible. 1 option added to Never Eligible. 49 options removed from Need Checking.

  4. Removed the sentence advising applicants to contact RPA before applying for CS options that need checking. Neither RPA nor Natural England carry out any pre-application screening of options for eligibility with ITE conditions.

  5. FY1: Deer high seat and FG11: Deer exclosure plot, added to the ‘Always eligible' list.

  6. Some options were missing when converted to HTML, added these back in

  7. Converted PDF to HTML for accessibility

  8. Added WD2 (Woodland Improvement) to the list of 'Needs Checking' to the CS Inheritance Tax and Capital Gains Exemption Guidance.

  9. Replaced inheritance tax exemption document with updated version.

  10. First published.

This publication was withdrawn on

This page is now out of date. Read about eligible funding on land conditionally exempt from Inheritance Tax for the latest information.

Applies to England

Documents

Inheritance Tax and Capital Gains Tax exemption guidance: Countryside Stewardship

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Details

Use this guidance to find out whether Countryside Stewardship options or capital items are always eligible, never eligible or need to be checked on land that is:

  • conditionally exempt from Inheritance Tax
  • the object of a Maintenance Fund

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